This study examines the factors that influence application of activity-based costing (ABC) method in construction projects. research adopts a quantitative approach by developing case model. The tested model on sample 24 hydromechanical and gate works, weirs, irrigation networks, river protection, dams ponds, coastal swamp infrastructure, groundwater raw water infrastructure. Primary data collec...

Activity Based Costing is an advanced accounting technique that widely discussed among cost controllers and managers. Through this study, attempt has been made to identify the recent trends in its evolution see further research prospects by doing analysis of numerous national international published researches related domain. By applying bibliographic technique, output extracted from Scopus dat...

The increased use of advanced composites in aerospace manufacturing has led to the development of new production processes and technology The implementation of advanced composites manufacturing technology is poorly served by traditional cost accounting methods, which distort costs by using inappropriate volume-based allocations of overhead. Activity-based costing has emerged as a methodology, w...

This paper reports on the development of a Time Driven Activity Based Costing (TDABC) model in a smallsized road transport and logistics company. Activity Based Costing (ABC) leads to increased accuracy benefiting decision making, but the costs of implementation can be high. TDABC tries to overcome some of the disadvantages and seems particularly useful for the road transport and logistics sect...